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| The Tax Publishers2022 TaxPub(DT) 2848 (Jp-Trib) INCOME TAX ACT, 1961
Section 254
As there was a sufficient cause of Covid-19 Pandemic and because of such cause, the delay occurred in filing appeal before Tribunal; such delay in filing the appeal by assessee was liable to be condoned.
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Appeal (Tribunal) - Condonation of delay of 84 days - Delay occurred due to Covid-19 Pandemic - Sufficient cause
Assessee sought condonation of delay of 84 days in filing appeal before Tribunal. It was submitted that because of Covid-19 Pandemic, the appeal could not be filed in time. Held: Since there was a sufficient cause of Covid-19 Pandemic and because of such cause, the delay occurred in filing appeal before Tribunal; such delay in filing the appeal by assessee was accordingly, condoned.
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2019-20
INCOME TAX ACT, 1961
Section 36(1)(va) & 43B
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